Как научиться читать баланс за 12 минут. Что такое баланс из чего он состоит. Актив и пассив баланса

What is a balance sheet in simple terms for non-financial experts? In 12 minutes, we'll explore the form, sections, and composition of a balance sheet. We'll use practical examples to help us independently assign information to specific balance sheet sections. At the end of the video, we'll use a real balance sheet as an example to learn how to read the information it contains. The following questions are addressed through these case studies: What are assets? What are liabilities? How many sections are there on a balance sheet? What are current and non-current assets? What are current and long-term liabilities? What items should be included on a balance sheet? Who regulates the form and content of the balance sheet? Who sets the rules for completing the balance sheet?